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They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...

The Queen, 2015 DTC 1105 [at 621], 2015 TCC 79 (Informal Procedure)-- summary under Section 169 Summary Under Tax Topics- Income Tax Act- Section 169 argument, that tax court does not satisfy Canadians' rights to have things heard by an independent person, would lead to a procedural paradox Among other arguments of similar calibre, the taxpayer argued that neither the Tax Court nor its judges could be considered to satisfy Canadians' rights to have things heard by an independent court. ...

Canada, 2020 FCA 90-- summary under Section 14 Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Section 14 marginal notes may be considered as part of the interpretive process Before going on to accord a restrictive interpretation to s. 149(1)(d.5) based on the wording of the marginal note to s. 149(1)(c), which contained similar wording, Mactavish JA stated (at para. 54): [I]n accordance with section 14 of the Interpretation Act … marginal notes do not form part of a statute, and are only inserted for ease of reference. ...

CAMECO Corporation, 2020 FCA 112-- summary under Marginal Notes Summary Under Tax Topics- Statutory Interpretation- Marginal Notes marginal note referred to as indication of provision’s thrust After referencing authorities on the relevance of headings including Supreme Court quotation of Driedger that headings "should be considered part of the legislation and should be read and relied on like any other contextual feature" (para. 58), Webb JA stated (at para. 60) that the “Transfer Pricing Adjustment” “heading” (i.e., marginal note) to s. 247(2) was indicative that it was primarily a pricing-adjustment rather than a recharacterization rule. ...

Canada (Attorney General), 2020 FC 1014, aff'd 2021 FCA 189-- summary under Section 1 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part IX- Section 1 interest expense of Canadian bank on foreign borrowings was a proxy for zero-rated supplies by it Before going on to find that the Minister’s decision to reject (under s. 141.02(20)) the request of the registrant (“BMO”) for approval of an “output method formula” ITC allocation method (“OMF”) was reasonable, Walker J noted (at paras. 132-133) that both the Minister and BMO considered interest expenses on foreign borrowings to be a proxy for zero-rated supplies by BMO. ...

The Queen, 2021 TCC 5 (Informal Procedure)-- summary under Business Source/Reasonable Expectation of Profit Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a)- Business Source/Reasonable Expectation of Profit rental unit was a source of income even when not rentable due to on-going renovations In rejecting the Crown’s submission that the repair expenditures were not deductible because the rental unit at issue was not rented out during the year in question because it was being reconditioned, and then took a while to rent out at a substantially increased rent, Masse DJ noted (at para. 23) that “a property does not need to be generating income at every stage of operation in order to be considered a source of income.” ...

., [1997] 1 CTC 13, 96 DTC 6355, [1996] 3 CTC 14-- summary under Sham Summary Under Tax Topics- General Concepts- Sham no sham if docs reflect legal reality Before finding that the taxpayer had failed to accomplish a tax-motivated plan because it had failed, in law, to establish a partnership with two other parties, Linden J.A. quoted a statement of the Tax Court Judge that "if the legal reality that underlies the ostensible legal relationship is the same as that which appears on the surface, there is no sham", and then stated (at p. 6359): "Absent the essential component of deceit, the present transaction cannot be considered a sham according to current Canadian law. ...

., [1997] 1 CTC 13, 96 DTC 6355, [1996] 3 CTC 14-- summary under Tax Avoidance Summary Under Tax Topics- General Concepts- Tax Avoidance no sham if docs reflect legal reality Before finding that the taxpayer had failed to accomplish a tax-motivated plan because it had failed, in law, to establish a partnership with two other parties, Linden J.A. quoted a statement of the Tax Court Judge that "if the legal reality that underlies the ostensible legal relationship is the same as that which appears on the surface, there is no sham", and then stated (at p. 6359): "Absent the essential component of deceit, the present transaction cannot be considered a sham according to current Canadian law. ...

Swantje, 94 DTC 6633, [1994] 2 CTC 382 (FCA), briefly aff'd [1996] 1 S.C.R. 73, 96 DTC 6310-- summary under Resolving Ambiguity Summary Under Tax Topics- Statutory Interpretation- Resolving Ambiguity In finding that the inclusion of pension income in the formula under s. 180.2(1) should not be regarded as subjecting such pension income to tax, Marceau J.A. stated that (p. 6635): The proper approach must be a functional one, and the scheme must be considered as a whole, taking into account the intent of the legislation, its object and spirit and what it actually accomplishes. ...

The King, 2025 TCC 16-- summary under Subsection 248(26) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(26) deeming of taxpayer liability to be an obligation Before going on to find that advances made to an employee as a performance award constituted loans and after paraphrasing s. 248(26), Ouimet J stated (at para. 35): Consequently, for a taxpayer who either becomes liable to repay money they borrowed or becomes liable to pay an amount (other than interest) as consideration for any property they acquired, the liability shall be considered to be an “obligation” for the purposes of applying the relevant provisions of the ITA. ...